시뮬레이터•South Korea•KRW
Foreign Worker 19% Flat Income Tax vs Progressive Tax in Korea
Evaluate whether opting for the special 19% single tax rate under the Restriction of Special Taxation Act reduces your overall tax burden in Korea.
🏛️Référentiel vérifié : National Tax Service (NTS / 국세청) (Corée du Sud) · Barème 2026🔒 Calcul 100 % local (zéro donnée transmise)
Salaire Net en Poche Réel
42 795 KRW
Net mensuel (12 mois) :3 566 KRW
Taux de rétention net :85.6 %
Prélèvements Fiscaux & Sociaux
7 205 KRW
Cotisations salariales :4 473 KRW (8.9 %)
Impôt sur le revenu total :2 732 KRW (5.5 %)
공식 산출 기준 및 법령
Foreign employees may elect a 19% flat tax on gross employment income without deductions (effective 20.9% including local income tax) instead of standard progressive taxation.
Provides side-by-side comparison of net take-home salary under both tax regimes, highlighting optimal election.
National Tax Service (NTS) Article 18-2 of the Restriction of Special Taxation Act.